2018 (2) TMI 469

Head Note / Extract:Penalty u/r 209 of the CER 1944 - Held that: - it appears that cross-appeal was also filed by the respondent-assesssee where the impugned order was upheld - In appeal, the jurisdictional High Court of Bombay in the case of HANILA ERA TEXTILES LTD. Versus UNION OF INDIA [2010 (9) TMI 202 - BOMBAY HIGH COURT] upheld the same - appeal dismissed - decided against Revenue.